Focus Consulting has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries using the income summary account for the month of April and create the post$-$closing trial balance.

Focus Consulting

Adjusted Trial Balance

April $30,2019$

Account Titles DR CR

Cash $$6,520$

Accounts Receivable $$1,350$

Prepaid Insurance $$1,550$

Equipment $$10,720$

Accumulated Depreciation $$220$

Accounts Payable $$1,780$

Interest Payable $$110$

Unearned Revenue $$1,020$

Bank Loan $$2,600$

Nathaniel, Capital $$11,880$

Nathaniel, Withdrawals $$660$

Service Revenue $$5,600$

Depreciation Expense $$180$

Insurance Expense $$130$

Interest Expense $$110$

Office Supplies Expense $$440$

Rent Expense $$1,130$

Telephone Expense $$420$

Total $$23,210$ $$23,210$

Do not enter dollar signs or commas in the input boxes.

When closing accounts, use the income summary method.

For the closing of the expense accounts, enter the expense accounts in alphabetical order.

Date Account Title and Explanation Debit Credit

$2019$

Apr $30$ Answer

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Close revenue accounts

Apr $30$ Answer

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Close expense accounts

Apr $30$ Answer

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Close income summary account

Apr $30$ Answer

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Close owner's drawings